On Writ filed, the High Court instructed the assessee to file appeal for AY 2015-16 before the CIT(A) (which was earlier filed with Ayakar Sevakendra (ASK) within ten days from receipt of High Court’s order and CIT(A) to entertain it on merits, without law of limitation, and dispose off such appeal along with the other pending appeal for AY 2012-13 and stay applications; in the mean while the demand to be kept in abeyance. (W.P. No 5587 of 2018 & W. Misc P. No 6917 of 2018 dt. 04-04-2018, AY 2012-13 , 2015 -16)
G.R.D. Trust v. DCIT (E) (2018) 255 Taxman 121 (Mad.)(HC)
S. 246A : Appeal – Commissioner (Appeals) –Filed before wrong authority-Appeal for AY 2015-16 was filed before wrong authority i.e. Ayakar Sevakendra [ASK] instead of CIT(A)] – CIT(A) to entertain the appeal filed (on merits) along with stay applications and pass orders on stay – Demand to be kept in abeyance till CIT(A) passed the relevant orders- Matter remanded.